Section 33(1) in The Calcutta Metropolitan Water And Sanitation Authority Act, 1966
(1)In addition to the charges and fees authorised elsewhere in this Act, the Authority may impose any one or more of the following charges and taxes, namely:-(a)a water-charge based on consumption, subject to a minimum charge, which may be at different rates for water supplied for different purposes, such as domestic, industrial and other purposes;(b)a surcharge on water-charge for sewerage;(c)a graduated tax, which may be at rates different for different areas, on the annual valuation of all lands and buildings within the District and which shall not exceed -(i)5 per cent, on the annual valuation where the annual valuation does not exceed one thousand rupees;(ii)7½ per cent, on the annual valuation - where the annual valuation exceeds one thousand rupees, but does not exceed five thousand rupees;(iii)10 per cent, on the annual valuation - where the annual valuation exceeds five thousand rupees but does not exceed ten thousand rupees;(iv)15 per cent, on the annual valuation - where the annual valuation exceeds ten thousand rupees;(d)a further tax not exceeding 5 per cent, on the annual valuation of all lands and buildings in any area in respect of which the Authority takes over the responsibilities of collection and disposal of garbage under clause (b) of sub-section (1) of section 10.
